Schedules for Provincial Sales Tax Exemption & Refund Regulation

Schedule 1 – Tangible Personal Property For Hydroelectric Power Generation

Schedule 1/Int.

References:

Act: Section 1 "use"

PSTERR: Section 1 "obtain"; Section 31

Bulletin PST 211

Interpretation (Issued: 2014/02; Revised: 2014/04)

Effective April 1, 2013, B.C. Reg. 97/2013 provides the following tangible personal property under PSTERR Schedule 1.

The tangible personal property described in PSTERR Schedule 1 is exempt from tax in the circumstances prescribed in PSTERR section 31 [tangible personal property for use in hydroelectric power generation]. The numbers and bold text below correspond to the item number and item listed in PSTERR Schedule 1.

1 Control gates, intake valves and stoplogs to control the flow of water through the weir and into the penstock – The control gate is used if the penstock fails and the flow of water must be stopped before it enters the penstock, or if the penstock needs to be de-watered. Stoplogs are used when the control gates, sluice gates or trash rack need maintenance work in the dry and the water needs to be stopped upstream of the gates. The stoplogs and guides are installed upstream of the gates.

2 Expansion joints, surface penstock pedestals, air release valves, and penstock scour valves – If a penstock is exposed, the steel will expand and contract due to temperature. To control the stress in the steel, penstock pressure rated expansion joints are used. The air release valve and scour valve are used if the penstock has uphill sections. The high point of a vertical bend will have the air valve and the low point will have a scour valve or drain valve to remove the water and debris that settles on the low point.

3 Fish and sediment screens to prevent fish and sediment from entering the penstock – This type of screen is different than a trash rack because the space between the screens can be as fine as 1 mm. The water flows over and through the screen. Particles greater in size than 1 mm do not enter the screen. Some screens are specialized and others are generic.

4 Inflatable rubber weirs and controls – The rubber weir type structures are used to control the head pond level and divert the water into the penstock. In high flood flows the weir structures are lowered to allow more water to bypass the intake structure since all of the water is not used in power generation.

5 Manhole entrances for penstock inspection and cleaning.

6 Manufactured pipe that is made out of concrete, steel, iron, fibreglass, wood-staves or high density polyethylene – The penstock pipe can be made from many different types of materials as long as the pipe system can take the design pressures from the water head.

7 Penstock intake power supply – The power supply refers to a generator. In other cases the hydroelectric company will lay a power line from the powerhouse at the hydroelectric power plant all the way up to the penstock to provide power to the intake/diversion equipment.

8 Penstock pipe bridges – A pipe bridge would be used to support the penstock over creeks or valleys. This is generally not required for steel penstocks.

9 Penstock stiffening rings – These add strength to the penstock at bends and wyes, i.e., Y-shaped parts.

10 Pressure release valves and surge facilitators – These are required to control the pressure change or water hammer, i.e., a concussion of moving water against the sides of the pipe, in the penstock due to stopping the flow in the penstock. This may occur in emergency conditions. Without these items, the penstocks would have to handle much higher pressure and would therefore be much more expensive.

11 Penstock ventilation pipe – Ventilation pipes are used to allow air to enter the penstock if a control gate is closed. Large vacuum pressures could develop if a ventilation pipe is not used.

12 Ring girders – These are used to support the penstock between support footings. They are attached to the penstock at creek crossings at each side of expansion joints and support the penstock when it is place above ground.

13 Sluice gates to remove sediment from the approach channel to the penstock to prevent damage to the penstock and power plant equipment – Additional gates may be required to control sediment and water flows at the intake.

14 Steel weirs and controls – These are similar to the inflatable rubber weirs and controls. The steel weir on the market has a steel gate that is inflated with a rubber bladder.

15 Trash racks, with or without self-clearing apparatus, to prevent debris from entering the penstock – The trash rack is a screen structure that only allows small objects to enter into the penstock. Larger objects, such as floating leaves, could damage the turbine generator equipment.

A trash rake may be attached to the trash rack. This is a cleaning machine that cleans the debris from the screen that can get stuck on the screen and reduce the amount of water that can pass through the screen. The trash rake pulls the material up the screen and dumps the material onto the top of the intake structure, for instance into a conveyor system that passes the trash back into the creek downstream or the water intake. Trash rakes associated with trash racks are exempt.

16 Tunnel bulkheads, access hatches and drain valves.

Schedule 2 – Tangible Personal Property For Farm Purpose

Schedule 2/Table 1/Int.

TABLE 1 – BEES AND HONEY

References:

Act: Section 1 "use"

PSTERR: Section 1 "obtain"; Section 2; Section 46; Section 74; Section 129

Bulletin PST 101

Interpretation (Issued: 2014/02)

Effective April 1, 2013, B.C. Reg. 97/2013 provides the following tangible personal property under Table 1 – Bees and Honey of PSTERR Schedule 2.

The tangible personal property described in PSTERR Schedule 2 is exempt from tax in the circumstances prescribed in PSTERR section 46 [farmers].

TABLE 1 – BEES AND HONEY

Item	Tangible personal property for farm purpose
1	Bee cages, queen bee cups for grafting bees and queen bee mailing cartons or boxes
2	Bees
3	Capping melters
4	Comb honey wrappers and labels
5	Containers obtained for use for packaging honey for marketing
6	Foundations designed for use in beekeeping
7	Frames and end bars designed for use in beekeeping
8	Honey extractors
9	Honey storage tanks
10	Honey uncapping planes
11	Honey wire mesh strainers
12	Pollen substitutes
13	Pollinators
14	Sections designed for use by beekeepers
15	Staples and eyelets advertised or marketed for use in beekeeping
16	Wire and wiring tack for frames designed for use in beekeeping

Schedule 2/Table 2/Int.

TABLE 2 – DAIRY

References:

Act: Section 1 "use"

PSTERR: Section 1 "obtain"; Section 2; Section 46; Section 74; Section 129

Bulletin PST 101

Interpretation (Issued: 2014/02)

Effective April 1, 2013, B.C. Reg. 97/2013 provides the following tangible personal property under Table 2 – Dairy of PSTERR Schedule 2.

The tangible personal property described in PSTERR Schedule 2 is exempt from tax in the circumstances prescribed in PSTERR section 46 [farmers].

TABLE 2 - DAIRY

Item	Tangible personal property for farm purpose
1	Bulk milk tanks, including tanks obtained for use for shipping milk
2	Cream cans
3	Cream separators
4	Dairy brushes
5	Dairy filters
6	Dairy pails
7	Milk bottle caps
8	Milk cans
9	Milk coolers
10	Milk storage tanks
11	Milk strainers and filters
12	Milking machines, including any motors and pumps
13	Milking parlour stalls
14	Milking parlour stools
15	Teat dilators
16	Teat dip

Schedule 2/Table 3/Int.

TABLE 3 – POULTRY AND EGGS

References:

Act: Section 1 "use"

PSTERR: Section 1 "obtain"; Section 2; Section 46; Section 74; Section 129

Bulletin PST 101

Interpretation (Issued: 2014/02)

Effective April 1, 2013, B.C. Reg. 97/2013 provides the following tangible personal property under Table 3 – Poultry and Eggs of PSTERR Schedule 2.

The tangible personal property described in PSTERR Schedule 2 is exempt from tax in the circumstances prescribed in PSTERR section 46 [farmers].

TABLE 3 – POULTRY AND EGGS

Item	Tangible personal property for farm purpose
1	Brooders
2	Chick boxes and staples obtained for use for chick boxes
3	Chick enclosure materials
4	C-K-A Gene Chick treatment in mash
5	Egg cartons and baskets
6	Egg crates
7	Egg immunization systems
8	Egg packing equipment
9	Hen specks
10	Metal nests
11	Nest eggs
12	Poultry
13	Poultry crates
14	Poultry feeders, waterers, troughs and coordinated cage systems obtained for use in conjunction with poultry feeders, waterers and troughs
15	Poultry laying cages if integrated with poultry feeding, watering and egg gathering systems
16	Turkey guards and saddles

Schedule 2/Table 4/Int.

TABLE 4 – FENCING, GATES, PENS, STALLS AND CAGES

References:

Act: Section 1 "use"

PSTERR: Section 1 "obtain"; Section 2; Section 46; Section 74; Section 129

Bulletin PST 101

Interpretation (Issued: 2014/02)

Effective April 1, 2013, B.C. Reg. 97/2013 provides the following tangible personal property under Table 4 – Fencing, Gates, Pens, Stalls and Cages of PSTERR Schedule 2.

The tangible personal property described in PSTERR Schedule 2 is exempt from tax in the circumstances prescribed in PSTERR section 46 [farmers].

TABLE 4 – FENCING, GATES, PENS, STALLS AND CAGES

Item	Tangible personal property for farm purpose
1	Automatic door closures designed for holding animals in stalls
2	Automatic gate openers
3	Barbed wire
4	Cattle guards
5	Chicken wire
6	Crop protection netting systems that enclose a crop to protect the crop from predators
7	Deer fencing
8	Devices and equipment designed to restrain or hold livestock for the purposes of servicing, branding, testing or treatment
9	Electric fencing and batteries obtained for use for electric fencing
10	Fence posts
11	Fencing
12	Gates and gate accessories designed for farm use
13	Head gates and nose bars designed as accessories to devices and equipment described in item 8 of this table
14	Hog wire
15	Insulators and insulated handles designed for electric fences
16	J Bolts obtained for use for electric fences
17	Livestock pens, cages and stalls
18	Post drivers and post augers
19	Poultry netting
20	Prefabricated livestock flooring slats
21	Prefabricated livestock loading chutes and handling systems
22	Rubber mats designed for use in livestock stalls
23	Stall dividers
24	Staples obtained for use for fencing
25	Steel pipe livestock guards
26	Wire and netting obtained for use for fences
27	Wire mesh obtained for use for cages
28	Wire stretchers
29	Wire tree guards

Schedule 2/Table 5/Int.

TABLE 5 – PEST MANAGEMENT

References:

Act: Section 1 "use"

PSTERR: Section 1 "obtain"; Section 2; Section 46; Section 74; Section 129

Bulletin PST 101

Interpretation (Issued: 2014/02; Revised: 2014/04)

Effective April 1, 2013, B.C. Reg. 97/2013 provides the following tangible personal property under Table 5 – Pest Management of PSTERR Schedule 2.

The following TPP described in PSTERR Schedule 2 is exempt from tax in the circumstances prescribed in PSTERR section 46 [farmers]. The numbers and bold text below correspond to the item number and item listed in PSTERR Schedule 2, Table 5.

TABLE 5 – PEST MANAGEMENT

Item	Tangible personal property for farm purpose
1	Adhesive pest management materials, including barriers, strips, insect trap coating, bird repellent and glue trap coating
2	Bird scaring devices
3	Disinfectant mats
4	Dusters, sprayers and applicators designed to dispense fertilizers, pesticides and insecticides – Crop dusting airplanes do not qualify for exemption as dusters, sprayers and applicators that are designed to dispense fertilizers and insecticides. The incorporation of fertilizer dispensing equipment into an airplane does not alter the nature of the TPP. The TPP being sold is an airplane, which is not included in PSTERR Schedule 2.
5	Gopher baiting furrow machines
6	Insecticide, fungicide, disinfectant or weed control chemicals registered under the Pest Control Products Act (Canada)
7	Livestock oilers
8	Livestock protectors designed to be attached to livestock to keep predators and pests away
9	Moth traps
10	Naturally occurring predators and parasites obtained for use as biological control agents to control specific insect, mite or weed species
11	Pest control paper
12	Weed and tree sprayers

 

Schedule 2/Table 6/Int.

TABLE 6 – WASTE MANAGEMENT

References:

Act: Section 1 "use"

PSTERR: Section 1 "obtain"; Section 2; Section 46; Section 74; Section 129

Bulletin PST 101

Interpretation (Issued: 2014/02)

Effective April 1, 2013, B.C. Reg. 97/2013 provides the following tangible personal property under Table 6 – Waste Management of PSTERR Schedule 2.

The tangible personal property described in PSTERR Schedule 2 is exempt from tax in the circumstances prescribed in PSTERR section 46 [farmers].

TABLE 6 – WASTE MANAGEMENT

Item	Tangible personal property for farm purpose
1	Above-ground manure aerating systems
2	Barn cleaners
3	Barn scrapers
4	Barnlitter carriers
5	Incineration units obtained for on-farm use
6	Manure separators
7	Treatment products obtained for on-farm use to promote the decay of organic materials in water in ponds, dug-outs and reservoirs
8	Treatment products obtained for use to reduce gas and bacteria levels in litters, bedding and manure

Schedule 2/Table 7/Int.

TABLE 7 – GREENHOUSES, NURSERIES AND MUSHROOM HOUSES

References:

Act: Section 1 "use"

PSTERR: Section 1 "obtain"; Section 2; Section 46; Section 74; Section 129

Bulletin PST 101

Interpretation (Issued: 2014/02; Revised: 2016/06)

Effective February 17, 2016, B.C. Reg. 75/2016 amended Table 7 - Greenhouses, Nurseries and Mushroom Houses of PSTERR Schedule 2 to add item 20.1, pertaining to polycarbonate panels that are obtained for use in greenhouses and are obtained in quantities of at least 500m2.

Effective April 1, 2013, B.C. Reg. 117/2014 amended Table 7 - Greenhouses, Nurseries and Mushroom Houses of PSTERR Schedule 2 to add item 17.1, pertaining to natural gas heating systems used in greenhouses and nurseries.

Effective April 1, 2013, B.C. Reg. 97/2013 as amended by OIC 441/2013 provides, under Table 7 – Greenhouses, Nurseries and Mushroom Houses of PSTERR Schedule 2, descriptions for TPP exempt under circumstances prescribed in PSTERR section 46 [farmers]. The numbers and bold text below correspond to the item number and item listed in PSTERR Schedule 2, Table 7.

TABLE 7 – GREENHOUSES, NURSERIES AND MUSHROOM HOUSES

Item	Tangible personal property for farm purpose
1	Artificial lighting systems obtained for use in greenhouses to promote plant growth, including replacement bulbs obtained for use in such lighting systems
2	Automatic product handling and packaging systems that place seedlings or cuttings in plastic wrap or other containers
3	Automatic travelling sprinklers designed for use in greenhouses
4	Bulb crates and bulb planters
5	Bulbs
6	Carbon dioxide
7	Carbon dioxide condensers and heat exchangers obtained for use as part of a greenhouse heating system
8	Carbon dioxide generators
9	Cloches, including hot caps and hot tents
10	Conveyor belts designed to transport pots in nurseries
11	Fillers and flats
12	Flower sorting and bunching equipment
13	Glass that is designed for use in greenhouses, has a light transmission value of at least 89% and is obtained in quantities of at least 500 m2
14	Greenhouse and nursery boilers obtained for use in providing heat for a greenhouse or nursery
15	Growing Medium – A growing medium is defined as a mixture/environment in which something grows or is grown. Cranberry research has shown that cranberries can be grown in sand, and that such cranberries are less affected by frost, insects, and disease. Therefore, sand qualifies for exemption as a growing medium when purchased by a qualifying farmer for growing cranberries.
16	Mushroom bin loaders and unloaders, including the reel, pump and screen systems
17	Mushroom house boilers
17.1	Natural gas heating systems obtained for use in providing heat for a greenhouse or nursery
18	Nursery carts
19	Peat pots
20	Plastic or polyethylene sheets that are heavy gauge, UV stabilized and obtained in rolls at least 100 feet in length and 20 feet in width
20.1	Polycarbonate panels that are obtained for use in greenhouses and are obtained in quantities of at least 500m2
21	Potting Machines and Attachments - Soil blocking machines make ready-to-plant cubes of soil containing seeds by mixing soil with fertilizers and/or compost, injecting seeds, applying water and pressing the soil into a block. Although not specifically included in the list of prescribed exempt TPP in PSTERR Schedule 2, these machines are hybrids of prescribed machinery, such as "crop planting" machinery, "fertilizer mixers", "potting machines" and "soil mixers". Therefore, soil blocking machines may be purchased by a qualifying farmer exempt from tax.
22	Rolling benches
23	Seedling plug extractors
24	Shade Curtains – Shade cloth used in ginseng farming is exempt from tax if it is specifically designed, identified, marketed, and used as ginseng shade cloth. The cloth is suspended by cables on posts above the ginseng. It is woven to a specific number of threads per inch to allow the correct amount of sunlight and water to reach the ginseng. The cloth is cut to a standard width (usually 24 feet), an extra strip of cloth is added to each side of the cloth, and grommets are added to the strips through which the suspending cable is strung. The shade cloth is identified and marketed specifically as shade cloth for ginseng. Ginseng shade cloth is exempt because it is similar in function to cloches and to thermal curtains used in greenhouse operations.
25	Thermal curtains, including hardware that operates the thermal curtain, obtained for use in greenhouses to retain heat
26	Tree diggers designed for use in nursery operations

Schedule 2/Table 8/Int.

TABLE 8 – FEED AND WATER EQUIPMENT

References:

Act: Section 1 "software", "use"

PSTERR: Section 1 "obtain"; Section 2; Section 46; Section 74; Section 129

Bulletin PST 101

Interpretation (Issued: 2014/02)

Effective April 1, 2013, B.C. Reg. 97/2013 provides the following tangible personal property under Table 8 – Feed and Water Equipment of PSTERR Schedule 2.

The tangible personal property described in PSTERR Schedule 2 is exempt from tax in the circumstances prescribed in PSTERR section 46 [farmers].

TABLE 8 – FEED AND WATER EQUIPMENT

Item	Tangible personal property for farm purpose
1	Drinking cups designed for use in fur farming
2	Feed augering systems
3	Feed grinders
4	Feed mixers and feed mixer wagons
5	Feeders and feeding systems designed for livestock, automatic or manual, including controls and any integrated hardware or software
6	Feeding dishes designed for use in fur farming
7	Feeds, including pigeon feed
8	Food grinders designed for use in fur farming
9	Hay and silage
10	Livestock feeder pails
11	Minerals, medications, nutrients and micronutrients obtained for use for livestock
12	Mixers designed for use in fur farming
13	Molasses
14	Salt
15	Salt mineral blocks
16	Water bowls designed to be attached to stanchions
17	Water heaters
18	Water warmers
19	Waterers and watering systems designed for livestock, automatic or manual, including controls and any integrated hardware or software
20	Wheat germ oil

Schedule 2/Table 9/Int.

TABLE 9 – FUEL AND ENERGY

References:

Act: Section 1 "fuel oil"

PSTERR: Section 2; Section 46; Section 74; Section 129

Bulletin PST 101

Interpretation (Issued: 2014/02; Revised: 2014/04)

Effective April 1, 2013, B.C. Reg. 97/2013 provides the following tangible personal property under Table 9 – Fuel and Energy of PSTERR Schedule 2.

The following TPP described in PSTERR Schedule 2 is exempt from tax in the circumstances prescribed in PSTERR section 46 [farmers]. The numbers and bold text below correspond to the item number and item listed in PSTERR Schedule 2, Table 9.

1 Auxiliary generating equipment

2 Electricity – A number of improvement districts are incorporated under the Local Government Act in BC, and provide a variety of services to residents. Examples are the purchase of electricity used to pump water to farmers, or drain excess water from farm land for farm purposes. The farmers pay a fee to the improvement district for this water.

An improvement district is not a qualifying farmer, because it is a separate legal entity that does not itself meet the definition of "qualifying farmer". Because it is the improvement district and not a qualifying farmer purchasing the electricity, and because the electricity is not used by the improvement district for a farm purpose, the improvement district's purchases of electricity do not qualify for exemption.

However, if the improvement district purchases electricity for resale to qualifying farmers to be used for farm purposes, the qualifying farmers' electricity purchases would be eligible for exemption.

3 Heat

4 Kerosene burners and other portable fuel-based burners

5 Natural gas and fuel oil

Schedule 2/Table 10/Int.

TABLE 10 – FERTILIZER, CHEMICALS AND CHEMICAL EQUIPMENT

References:

Act: Section 1 "use"

PSTERR: Section 1 "obtain"; Section 2; Section 46; Section 74; Section 129

Bulletin PST 101

Interpretation (Issued: 2014/02)

Effective April 1, 2013, B.C. Reg. 97/2013 as amended by OIC 441/2013 provides the following tangible personal property under Table 10 – Fertilizer, Chemicals and Chemical Equipment of PSTERR Schedule 2.

The tangible personal property described in PSTERR Schedule 2 is exempt from tax in the circumstances prescribed in PSTERR section 46 [farmers].

TABLE 10 – FERTILIZER, CHEMICALS AND CHEMICAL EQUIPMENT

Item	Tangible personal property for farm purpose
1	Agricultural lime
2	Calcium chloride
3	Chemicals obtained for use for making fertilizer
4	Fertilizer mixers
5	Fertilizers
6	Hormones, microorganisms and enzymes
7	Sanitizing products and chemicals
8	Sterilizing chemicals and sterilizing equipment, including electric soil sterilizers and steam generators obtained for use to sterilize soil

Schedule 2/Table 11/Int.

TABLE 11 – VEHICLES, IMPLEMENTS AND RELATED EQUIPMENT

References:

Act: Section 1 "use", "vehicle"

PSTERR: Section 1 "obtain", "qualifying all-terrain vehicle"; Section 2; Section 46; Section 74; Section 129

Bulletin PST 101

Interpretation (Issued: 2014/02; Revised: 2016/06)

Effective February 17, 2016, B.C. Reg. 75/2016 amended Table 11 - Vehicles, Implements and Related Equipment to add items 42.1, skid steers and attachments designed to be attached to a skid steer and 44.1, telescopic handlers and attachments designed to be attached to a telescopic handler.

Effective April 1, 2013, B.C. Reg. 97/2013 provides the following tangible personal property under Table 11 – Vehicles, Implements and Related Equipment of PSTERR Schedule 2.

The following TPP described in PSTERR Schedule 2 is exempt from tax in the circumstances prescribed in PSTERR section 46 [farmers]. The numbers and bold text below correspond to the item number and item listed in PSTERR Schedule 2, Table 11.

TABLE 11 – VEHICLES, IMPLEMENTS AND RELATED EQUIPMENT

Items	Tangible personal property for farm purpose
1	Aerators
2	Bale ejectors
3	Bale Loaders
4	Batteries, oil filters, sparkplugs and comparable engine parts, if obtained for use with tangible personal property described in this schedule - comparable engine parts are comparable parts for an internal combustion engine, for example, a fan belt or an air filter.
5	Buckets designed to be attached to front-end loaders
6	Combines
7	Corn binders
8	Corn listers
9	Cultivators
10	Disk harrows
11	Drag harrows
12	Farm implements designed to till the ground or harvest crops
13	Farm seed drills and attachments
14	Farm tractors
15	Forage harvesters
16	Front end loaders
17	Halters and harnesses designed for horses, including hardware
18	Hardware obtained for use for harnesses
19	Harrow carts
20	Hay loaders
21	Hay mowers
22	Hay presses
23	Hay rakes
24	Hay stackers
25	Hay sweeps
26	Hay tedders
27	Horse-drawn vehicles
28	Horseshoes
29	Implements designed to be attached to a farm tractor
30	Land packers
31	Lime spreaders
32	Manure spreaders
33	Pickups designed to be attached to a combine, hay loader or baler
34	Ploughs
35	Potato diggers
36	Potato seed cutters
37	Qualifying all-terrain vehicles that have an engine with a displacement of 200 cc or greater and that are equipped with a carrying rack, platform or cargo box
38	Rock pickers
39	Rod weeders
40	Rototillers and rotovators
41	Self-propelled bale wagons
42	Singletrees and irons
42.1	Skid steers and attachments designed to be attached to a skid steer
43	Sugar beet toppers and windrowers
44	Swathers
44.1	Telescopic handlers and attachments designed to be attached to a telescopic handler
45	Threshing machines
46	Tires
47	Vine beaters
48	Wagon boxes, tanks and other vehicles that are not self-propelled - Using a trailer solely to take cattle/horses/livestock to market or change pastures is a farm purpose. A trailer (such as a flat deck trailer) used to haul farm equipment may qualify as a farm purpose depending on the situation. If a qualifying farmer is using the trailer to move farm equipment from one farm to another or around a farm, then it can qualify. If a trailer is used partially to move farm equipment and partially to move other TPP (e.g., non-qualifying ATVs), then the trailer is not used solely for a farm purpose.
49	Wheeled hoes
50	Winches designed to be attached to a farm tractor

Schedule 2/Table 12/Int.

TABLE 12 – OTHER EQUIPMENT

References:

Act: Section 1 "software", "use"

PSTERR: Section 1 "obtain"; Section 2; Section 46; Section 74; Section 129

Bulletin PST 101

Interpretation (Issued: 2014/02; Revised: 2014/04; 2014/10)

Effective April 1, 2013, B.C. Reg. 97/2013 provides the following tangible personal property under Table 12 – Other Equipment of PSTERR Schedule 2.

The following TPP described in PSTERR Schedule 2 is exempt from tax in the circumstances prescribed in PSTERR section 46 [farmers]. The numbers and bold text below correspond to the item number and item listed in PSTERR Schedule 2, Table 12.

TABLE 12 – OTHER EQUIPMENT

Items	Tangible personal property for farm purpose
1	Bin pilers
2	Cranberry separators
3	Crop and farm product cleaning, sizing, grading and candling equipment and machines, including washers, brushers, baggers and dryers
4	Crop planting, harvesting and picking machinery and equipment
5	Culverts and other water-control devices designed for use in cranberry beds
6	Drain tile
7	Egg beaters designed for use by cranberry farmers
8	Elevating towers designed for use for pruning, thinning, picking or wiring trees
9	Grain augers and grain elevators
10	Grain grinders
11	Grain testers
12	Grain treaters
13	Hammer mills
14	Hanging gutters
15	Hay slings and grain slings
16	Hay conditioners and hay drying equipment
17	Hop pressers
18	Incubators
19	Irrigation Equipment – This exemption includes irrigation systems for land and irrigation systems for inside greenhouses, but excludes garden hoses, attachments and accessories for those hoses. The irrigation must be used for a farm purpose. Farmers often purchase various parts to make their own irrigation system. The regulation exempts "irrigation equipment", not irrigation systems. Therefore, parts that are designed for use as a part for, or in the manufacture of, an irrigation system are eligible for exemption as irrigation equipment. In this context, a part that is "designed for use" means the part is a non-generic component for use in an irrigation system. Examples of parts that are eligible as irrigation equipment are automatic sensors and controls, sprinkler heads and pipes. Qualifying farmers pay tax on generic parts and materials used to build an irrigation system (e.g., valves, fittings, screws) by reason of the general nature of the design and manufacture of those items. See also the definition of "qualifying part", PSTERR subsection 46(1).
20	Nut dryers
21	Oat crushers
22	Potato bin unloaders
23	Potato conveyors and elevators
24	Potato sack loaders
25	Refrigeration equipment obtained for use for the cooling or cold storage of farm products
26	Roller mills
27	Scales designed to weigh livestock
28	Seed cleaners
29	Self-contained dryers designed for drying agricultural produce, including grain or nuts
30	Self-powered irrigators
31	Silo blowers
32	Silo covers and silage covers
33	Silo unloaders
34	Silos
35	Stainless steel wash tanks
36	Steel granaries
37	Storage tanks, in industrial use sizes, obtained for use for storing fuel, liquid fertilizer, manure and similar items – An "industrial use size" storage tank is a tank whose size is such that it would ordinarily be designed and built for a specific farm or industrial purpose. It is not possible to translate this into a specific threshold capacity in terms of gallons or litres.
38	Thermometers, hydrometers, barometers and other climatic and wind monitoring equipment and accessories, but not including any related computer hardware or software.
39	Ventilators and air conditioning equipment
40	Wind machines designed for use outdoors to prevent frost damage to crops

 

Schedule 2/Table 13/Int.

TABLE 13 – HAND TOOLS, TIES AND STAKES

References:

PSTERR: Section 2; Section 46; Section 74; Section 129

Bulletin PST 101

Interpretation (Issued: 2014/02)

Effective April 1, 2013, B.C. Reg. 97/2013 provides the following tangible personal property under Table 13 – Hand Tools, Ties and Stakes of PSTERR Schedule 2.

The tangible personal property described in PSTERR Schedule 2 is exempt from tax in the circumstances prescribed in PSTERR section 46 [farmers].

TABLE 13 – HAND TOOLS, TIES AND STAKES

Items	Tangible personal property for farm purpose
1	Bale ties and wire, including hay baling twine and wire
2	Clay hooks
3	Crop handling carts
4	Hay and manure forks
5	Hoes, mattocks, rakes and picks
6	Ladders designed for fruit picking
7	Pruning shears and clippers, including pneumatic pruning shears and clippers, but not including air compressors
8	Raspberry picks
9	Scythes, snaths, sickles and blades
10	Sheep clippers
11	Shovels and spades
12	Stakes, posts and poles designed to support crops or trees, including related ties and clips
13	Tapeners

Schedule 2/Table 14/Int.

TABLE 14 – OTHER

References:

Act: Section 1 "use"

PSTERR: Section 1 "obtain"; Section 2; Section 46; Section 74; Section 129

Bulletin PST 101

Interpretation (Issued: 2014/02)

Effective April 1, 2013, B.C. Reg. 97/2013 provides the following tangible personal property under Table 14 – Other of PSTERR Schedule 2.

The tangible personal property described in PSTERR Schedule 2 is exempt from tax in the circumstances prescribed in PSTERR section 46 [farmers].

TABLE 14 – OTHER

Items	Tangible personal property for farm purpose
1	Animals, of a kind the products of which ordinarily constitute food for human consumption
2	Bell ring
3	Calf weaners
4	Containers obtained for use for packaging fruits, vegetables, flowers, plants, nursery stock and other similar products for marketing
5	Flame throwers
6	Float valves
7	Fruit tree weights
8	Fruit trees
9	Hay tarps
10	Horses, other than race horses and equestrian horses
11	Jute, plastic and paper bags
12	Livestock
13	Livestock chains
14	Livestock identification tags, including microchips obtained for use for attachment to livestock for electronic livestock monitoring, whether or not the tags are impregnated with insecticides or pesticides
15	Livestock semen
16	Nose plates
17	pH and electroconductivity meters
18	Picking bags
19	Plastic bale and silage bags
20	Pressure cleaners
21	Sand obtained for use for livestock bedding
22	Sawdust and shavings
23	Slicers designed for use by fur farmers
24	Soil anchors
25	Soil mixers
26	Straw
27	Tree pruning paint
28	Tree wound and grafting compound
29	Trees, shrubs and plants
30	Veterinary supplies, including insemination equipment, calf pullers, castration equipment, debeakers, dehorners, dilators, medication, restraints, sterilization equipment and syringes
31	Vibro Blenders

Schedule 3 – Fishing Equipment For Commercial Fishing Purpose

Schedule 3/Int.

References:

Act: Section 1 "boat", "software", "use"

PSTERR: Section 1 "fishing equipment", "obtain"; Section 66; Section 130

Bulletin PST 102

Interpretation (Issued: 2014/02; Revised: 2014/07)

Effective April 1, 2013, B.C. Reg. 97/2013 as amended by OIC 441/2013 provides the following tangible personal property under PSTERR Schedule 3.

The following fishing equipment described in PSTERR Schedule 3 is exempt from tax in the circumstances prescribed in PSTERR section 48 [commercial fishers] and in PSTERR section 66 [commercial fishers]. The numbers and bold text below correspond to the item number and item listed in PSTERR Schedule 3.

1 Aeration equipment

2 Anchors, anchor chain, links and shackles

3 Bait

4 Barometers

5 Batteries obtained for use for boats, gill net lights, radios and radio equipment

6 Bilge pumps obtained for use for pumping out water resulting from ice used for freezing or cooling fish

7 Black trawl anchors

8 Bluestone

9 Boat fenders

10 Boat hand bailers

11 Boathooks

12 Bolts obtained for use for attachment to a boat

13 Buoys obtained for use for indicating location of nets

14 Chain

15 Charts and navigating instruments

16 Chocks obtained for use for attachment to a boat for guiding lines

17 Compression fittings obtained for use on a boat

18 Connectors obtained for use as part of fishing gear

19 Depth sounders

20 Dinghies

21 Direction finders

22 Electronic monitoring equipment designed for use for monitoring fishing activities, and software designed for use on such equipment

23 Engines obtained for use with boats, including outboard motors

24 Fast eye blocks

25 Fasteners made of galvanized steel, stainless steel, brass or galvanized brass

26 Fibreglass cloth and resin obtained for use for boat repairs

27 Fish hooks, sinkers, jigs, plugs, lures, spoons and spoon metal

28 Fish lines

29 Fish tags and tagging equipment

30 Floats obtained for use with fishing nets

31 Fog bells and horns

32 Fuel pumps

33 Gaffs

34 Galvanized steering blocks

35 Gill net lights

36 Gurdies

37 Heat-shield insulation blankets obtained for use for boat engines

38 Ice blankets

39 Loose hook blocks

40 Marine electrolysis eliminators

41 Marine paint

42 Metal shapes obtained for use on a boat to designate the type of boat or the direction in which fishing gear is set

43 Navigation lights

44 Net covers

45 Net dye

46 Oar locks and row locks

47 Oars

48 Otter trawl net leather

48.1 Pet food obtained for use as bait for shrimp

49 Plastic wood and putty

50 Plumbing fittings obtained for use on a boat

51 Portlights

52 Propellers

53 Quadrants designed for rudders

54 Radar reflectors

55 Radios and radio equipment - This includes portable or handheld VHF radios, but does not include cellular or mobile phones.

56 Recorder paper

57 Refrigeration equipment designed for installation on boats

58 Rocking stabilizers

59 Rope obtained for use on a boat or with a fishing net

60 Safety-at-sea equipment, including the following:

(a) buoyancy equipment;

(b) clock stations and supplies;

(c) fire axes and hatchets;

(d) fire extinguishers and refills;

(e) fire-fighting equipment;

(f) flares and rockets;

(g) immersion survival suits;

(h) life rafts;

(i) lifeboats and contents;

(j) public address systems;

(k) sprinkler systems

61 Sails

62 Ship clocks obtained for use on a boat

63 Ship-to-shore radio telephones, but not including cellular telephones

64 Signal bells

65 Sinks and toilets obtained for use on a boat

66 Snatch blocks obtained for use for holding fishing net lines

67 Steering wheels

68 Stoves and oil burners

69 Tarpaulins and hatch covers

70 Tide tables

71 Traps

72 Trolling bells

73 Trolling blocks obtained for use to guide fishing lines

74 Trolling springs and swivels obtained for use as part of fishing lines

75 Turnbuckles obtained for use to tighten wires on a mast

76 Underwater viewing scopes

77 Water pumps

78 Winches

79 Wood manufactured for marine use if obtained for use for boat repairs

80 Zinc plates

81 6-volt, 12-volt and 32-volt lamps

82 20-amp and 30-amp electric cord ends obtained for use for moorage power

Schedule 4 – Tangible Personal Property For Aquaculture Purpose

Schedule 4/Int.

References:

Act: Section 1 "boat", "use"

PSTERR: Section 1 "obtain", "qualifying all-terrain vehicle"; Section 49; Section 76; Section 131

Bulletin PST 103

Interpretation (Issued: 2014/02; Revised: 2014/04, 2014/08; Revised 2023/09)

Effective April 1, 2013, B.C. Reg. 97/2013 provides the following tangible personal property under PSTERR Schedule 4.

The following TPP described in PSTERR Schedule 4 is exempt from tax in the circumstances prescribed in PSTERR section 49 [aquaculturists]. The numbers and bold text below correspond to the item number and item listed in PSTERR Schedule 4.

1 Aeration equipment, including compressors obtained for use to aerate water – Used to maintain or increase dissolved oxygen levels in water. Normal levels of oxygen must be maintained to support sea life during incubation, growth, and transportation. Higher levels of oxygen are linked to accelerated animal growth and greater yields. There are three basic oxygenation methods:

• Surface aeration: exposes water to air through cascades or fountains. This method is used in ponds or large shallow containment areas.
• Injection aeration: injects air into the water either through blowers (for shallow water) or compressors (for deeper water). Air is forced down through pipes and out diffusers causing bubbles to rise through the water. Home aquariums use this method.
• Injection oxygenation: injects pure, or near pure oxygen, into the water using the same methods as injection aeration. Oxygen sources include oxygen bottles or cylinders, and on-site oxygen generators.

Typical examples of exempt equipment or components include compressors, blowers, air diffusers, oxygen generators, surface aerators, surge tanks, pumps, and oxygen flow controls and monitors. Exempt aeration equipment does not include pipes, hoses, valves etc. unless the equipment is designed specifically for use with the aeration equipment and purchased as part of a package.

Compressors, when used by an aquaculturist to aerate water, may be exempt as aeration equipment whether or not the compressor was specifically designed to be used for that purpose. If a compressor is used by an aquaculturist to aerate water and for another qualifying aquaculture purpose, then the compressor may still be purchased exempt from PST.

If oxygen is purchased for use in an oxygenation process, oxygen bottles or cylinders are exempted as aeration equipment. Oxygen used in oxygenation process is also exempt.

Note: the use of oxygen generating equipment must be restricted to satisfying the oxygen needs of the purchaser's or lessee's aquaculture operation. Production and sale of excess oxygen is not eligible for a PST exemption as equipment purchased for use solely for an aquaculture purpose. This includes all equipment and component parts used in producing excess oxygen for sale.

2 Alarm equipment designed to alert to changes in water conditions

3 Antifoulants obtained for use on nets and boats

4 Aquacultural harvesting machines

5 Aquacultural planting machines

6 Artificial lighting systems obtained for use in hatchery and nursery operations to promote plant growth, including replacement bulbs for such lighting systems

7 Artificial seaweed

8 Automated shellfish nursery systems

9 Automatic analyzers for soil or water – Equipment that automatically and periodically measures soil or water quality. Manual test kits are exempt by virtue of being composed primarily of exempt items, e.g., laboratory glassware and chemicals.

10 Automatic feeders – Deliver prescribed amounts of food at specified time intervals. Stands are exempt only if purchased with automatic feeders as one unit. Feeder stands purchased separately are taxable. Air pumps including hand pumps for inflating floats for feeder stands are taxable.

11 Auxiliary generators – Auxiliary generators are exempt only if used to provide electricity solely for aquaculture purposes. To be considered an auxiliary generator, the generator must be designed as an auxiliary power supply. The exemption does not extend to generators producing electricity for residential use or a combined aquaculture and residential use.

12 Bags and containers obtained for use for transporting or packaging aquaculture products

13 Barrels, styrofoam, whole logs and other items obtained for use for flotation, but not including structures supported by floats

14 Boats not exceeding 20 m in length, and motors for those boats

15 Booms obtained for use for lifting nets out of the water, other than pulleys and cranes attached to a boom

16 Cables

17 Centrifuges

18 Chains

19 Chemicals and pharmaceuticals – Chemicals are used in testing or conditioning the water and pharmaceuticals are necessary to prevent diseases, infections, infestations, etc. This also includes ovulating/spermiating agents and preparations to reduce the consequences of stress associated with handling or transportation. Equipment used for vaccinating, including vaccinating needles and spare cylinders, is subject to PST.

20 Closed bag containment systems, including pumps and waste management equipment integrated into the systems

21 Debyssing machines – Used to remove the byssus or filaments which anchor mussels to rocks.

22 Declumping machines – Break apart clumps of bivalves (bivalves are two-shelled sea animals) such as oysters or mussels in preparation for marketing.

23 Dip nets and dip net bags – Dip nets are used as part of the net pen system to grow fish and are constructed of netting and/or tarp. There are hand held dip nets as well as large dip nets that are used to lift fish with the aid of a hoist.

24 Disease identification kits

25 Disease monitoring kits

26 Dissolved oxygen meters

27 Egg graders

28 Egg incubators

29 Electric timing devices and controls for feeders

30 Electric timing devices and controls for water flow

31 Fabric and mesh - Includes bulk canvas, burlap and tarp.

32 Fish feed – Includes food consumed by aquatic animals, including bivalves and mollusks.

33 Fish tagging machines and tags

34 Fish tanks – Rigid construction tanks for holding water, including tanks in which fish are transported, or young fish are grown. Pipes, valves, and fittings for attachment to the tanks are not exempt unless purchased as part of the tank or purchased as replacement parts specifically designed for use with a fish tank.

35 Floats made of aluminum, galvanized steel, plastic, polyethylene or concrete, but not including structures supported by floats – Does not include multi-purpose floats, such as floating walkways.

36 Float valves to regulate water pressure

37 High-pressure washers

38 Kelp cleaning and processing machinery

39 Laboratory glassware – Includes microscope slides, test tubes, petri dishes, pipettes, Erlenmeyer flasks, and beakers. Does not include non-glass containers (e.g., acrylic or plastic).

40 Ladder racks – Ladder racks are made of metal or plastic rods to raise oysters a few feet above the beach tidal zone. The racks also consist of waffle-like items to grow the oyster seeds.

41 Machinery and equipment designed for use to wash and grade aquatic animals or aquatic plants, but not including scales – Does not include fish counters or jumbo pescalators. Although a jumbo pescalator may be used in conjunction with a grading table in a grading process, it is essentially used to transfer fish from one location to another.

42 Meters that measure temperature or salinity

43 Microscopes

44 Minerals, medications and nutrients for fish

45 Net pen units, but not including seine nets – Also called sea cages, these are large floating structures consisting of jointed walkways forming enclosed pen areas, suspended nets to contain the fish, and net-supporting structures. The netting allows a free flow of ocean water through the pen. Net pens are prefabricated by the manufacturer to be assembled on site or towed into place.

Closed bag systems also qualify as net pens units. They are large floating structures similar to those described above, but they use canvas treated with vinyl or plastic as enclosure material instead of netting. They are designed to contain fish in large bodies of water and because the bag prevents the exchange of water, the quality of water entering the bag can be controlled and in certain cases treated. Further, fish effluent collects at the bottom of the bag for removal to avoid fouling the ocean floor.

Predator net pens qualify as exempt net pens. These are pens that go around the main net pen that contains the fish. The predator net pen is designed to keep predators out rather than contain the farm fish.

46 Netting for cages or pens – Includes fabric and material which has been prefabricated to closed bag system configurations and specifications.

47 Pearl nets, mussel socking and other netting designed for shellfish seed and grow-outs – Socking is the process in which mussels are transferred to tubular mesh material forming sausage-like socks. Pearl nets and other netting are used for shellfish seed (e.g., oysters, clams) and for scallop grow-outs and are suspended from rafts or buoys. During the nursery and intermediate culture stages, the aquaculture is graded by sieving through a screen and transferred to pearl nets, which consist of a very fine, plastic coated frame surrounded by plastic mesh.

48 Pelton wheels – Generate electricity by using the flow of water.

49 pH meters – Includes pH paper and litmus paper.

50 Polyethylene shellfish culture bags

51 Predator traps

52 Pumps obtained for use to pump water into or out of fish enclosures, but not including fish elevators or fresh water lenses – Fish elevators use a long cylinder with an internal screw blade to elevate fish from one tank to another. This method is used in moving larger fish. Fresh water lenses, made of non-porous fabric sides and a porous netted bottom, are used to introduce small fish (raised in fresh water) to salt water.

53 Qualifying all-terrain vehicles that have an engine with a displacement of 200 cc or greater and that are equipped with a carrying rack, platform or cargo box

54 Remote settling tanks obtained for use in the production of aquaculture products – The tanks, which are insulated and usually covered, are used in the process of transporting larvae from the hatchery to the aquaculturist's culture site.

55 Rope

56 Scallop ear hanging equipment, including ear hanging pins – Using conveyors, ear hanging machines move scallops through separate stations which position scallops in pairs alongside braided rope, drill holes in the scallop ears and the rope, and insert plastic pins through the holes to attach the scallops to the rope.

57 Seaweed and kelp harvesters

58 Seed collectors, seed bivalves, seed, eggs, smolts and fry – Includes materials to which seaborne larval oysters (spat) attach for growing into small seed oysters. Seed collectors are also known as cultch and include oyster shells, PVC pipe, and various shapes of wood dipped in concrete, either strung together, placed in netted bags, or stacked. Seed collectors can be placed on beaches or suspended in water. The seed oysters are removed from the cultch and placed on the beach or in oyster trays (also exempt under number 62 below) for growth into marketable oysters. Frames used to assemble seed collectors are not subject to PST.

59 Shackles or thimbles obtained for use in joining ropes, cables or chains in mooring systems – Used for joining ropes, cables and chains in mooring systems.

60 Steam generators obtained for use for cleaning hatcheries or nurseries

61 Temperature chart recorders

62 Trays, suspended from floats, obtained for use for growing oysters

63 Tumblers obtained for use in oyster grow-out operations – Motorized tumblers knock the pointy edges off oyster shells. Trimming of this frill makes the oyster grow rounder and meatier. Tumblers also clean shells of silt and any surface growth.

64 Water conditioning equipment

65 Water filters

66 Water sterilization equipment

67 Winches, hooks and grapnels obtained for use for placing and retrieving aquaculture equipment

Schedule 5 – Tangible Personal Property Not Exempt Under Section 11

Schedule 5/Int.

References:

Act: Section 1 "sale"

PSTERR: Section 11

Bulletin PST 130

Interpretation (Issued: 2014/02)

Effective April 1, 2013, OIC 441/2013 added PSTERR Schedule 5.

PSTERR Schedule 5 provides the following tangible personal property under the Schedule.

The tangible personal property described in PSTERR Schedule 5 is not exempt from tax, as prescribed in PSTERR section 11 [clothing patterns and related materials].

Tangible Personal Property Not Exempt Under Section 11

Items	Tangible personal property
1	Aluminized heat-resistant fabric
2	Ballistic nylon
3	Barkcloth
4	Batting or fibrefill
5	Black-out or dim-out fabric
6	Burlap
7	Cheesecloth
8	Fabric packaged and sold as clothing
9	Fabric packaged or labelled for a purpose other than making or repairing clothing
10	Fabric that is pre-printed with or incorporates a design or instructions and is not intended for making clothing
11	Felt
12	Heavy duty canvas and heavy duck cloth
13	Heavy weight corduroy
14	Heavy weight leather and hides
15	Interfacing
16	Mesh fabric, other than mesh fabric designed for making or repairing clothing
17	Netting, other than tulle
18	Oilcloth
19	Plasticized, plastic backed, rubber backed or rubber coated fabric
20	Pre-cut pieces of fabric packaged, labelled or offered for sale for a purpose other than making or repairing clothing
21	Upholstery fabric, other than lightweight upholstery fabric
22	Vinyl fabric, including fabric created with polyvinyl chloride but not including lightweight vinyl fabric

 

 

Schedule 6 – Specified Major Projects – Kitimat LNG Facility (LNG Canada)

Schedule 6(1) - Definitions

Schedule 6(1)/Definitions/Int.

References:

Act: Section 1 “tangible personal property”, “software”

PSTERR: Section 120.4; Section 120.41; Section 120.42; Section 120.43

Bulletin PST 212

Interpretation (Issued: 2023/10)

Effective October 2, 2018, B.C. Reg. 196/2018 provides five definitions in PSTERR Schedule 6(1).

Liquefied natural gas means natural gas from which natural gas liquids have been predominantly removed and that is liquefied.

LNG facility means the LNG facility specified in PSTERR Schedule 6 section (4).

LNG plant means the LNG plant specified in PSTERR Schedule 6 section (5).

Natural gas liquids means butane, ethane, propane or pentanes plus and any other condensates, or any combination of them, whether in gaseous or liquid form.

Project means the project specified in PSTERR Schedule 6 section (2).

Schedule 6(2) - Project

Schedule 6(2)/Project/Int.

References:

Act: Section 1

PSTERR: Section 120.3 “project”; Section 120.4; Section 120.41; Section 120.42; Section 120.43

Bulletin PST 212

Interpretation (Issued: 2023/10)

Effective October 2, 2018, B.C. Reg. 196/2018 PSTERR Schedule 6(2) sets out what a project is for the purposes of the definition of “project” in PSTERR Schedule 6(1). This definition links to the main exemption in PSTERR section 120.4 through the definition of “project” in PSTERR section 120.3.

The following activities constitute a project:

1. constructing the LNG facility;
2. equipping the LNG facility for initial operations;
3. constructing anchorages, berthing areas and water access routes for the LNG facility, including, without limitation, placing navigational aids;
4. constructing the Terminal A Extension project specified in PSTERR Schedule 6 section (6);
5. carrying out environmental measures described in PSTERR Schedule 6 section (7).

The equipping of the LNG facility for initial operations is for tangible personal property that is purchased for the initial operations only. This does not include the purchase of tangible personal property that will be stored as inventory for future use after the initial operations of the LNG facility have begun.

Schedule 6(3) - Cut-Off Date For Project

Schedule 6(3)/Cut-Off Date For Project/Int.

References:

Act: Section 1 “director”

PSTERR: Part 5.1; Section 120.4; Section 120.41; Section 120.42; Section 120.43

Bulletin PST 212

Interpretation (Issued: 2023/10)

Effective October 2, 2018, B.C. Reg. 196/2018 provides under PSTERR Schedule 6 section (3) that for the purposes of PSTERR Part 5.1 [Specified Major Projects], the cut-off date for the project is the earliest of the following dates:

1. the date that is seven years after the date this section comes into force [October 2, 2018];
2. the date on which the first two liquefication trains of the LNG facility have been operated for the purpose of producing liquefied natural gas;
3. the date on which the first two liquefaction trains for the LNG facility are, in the opinion of the director, capable of producing liquefied natural gas.

Schedule 6(4) - LNG Facility

Schedule 6(4)/LNG Facility/Int.

References:

Act: Section 1 “tangible personal property”, “improvements to real property”

PSTERR: Part 5.1; Section 120.4; Section 120.41; Section 120.42; Section 120.43

Bulletin PST 212

Interpretation (Issued: 2023/10)

Effective October 2, 2018, B.C. Reg. 196/2018 provides under PSTERR Schedule 6 subsection (4)(1) that for the purposes of PSTERR Part 5.1 [Specified Major Projects] and Schedule 6 the LNG facility is the facility that is to:

1. be constructed by LNG Canada Development Inc., and
2. consist of all of the following:
   1. the LNG plant to be located in the District of Kitimat
   2. improvements to land that is
      1. subjacent to or contiguous with the LNG plant, and
      2. to be used for the operations of the LNG plant.

PSTERR Schedule 6 subsection (4)(2) states that the LNG facility described in section (4)(1) does not include any of the following:

1. a pig trap, which is composed of a launcher and receiver that introduces a pipeline pig into the pipeline to complete maintenance of the pipeline (such as cleaning and inspecting of the line);
2. a natural gas pipeline upstream of a pig trap;
3. tangible personal property, or improvements to real property, used primarily in relation to a natural gas pipeline described in paragraph (b);
4. a pipeline used to transport liquefied natural gas, natural gas liquids or natural gas from the LNG plant or the LNG facility, except a pipeline used for the purpose described in Schedule 6 paragraph (5)(c)(ii) or (iv);
5. a vehicle or vessel that is used to transport liquefied natural gas or natural gas liquids from the LNG plant or the LNG facility.

The intention of excluding the above-mentioned items is to define how far the LNG facility extends as there is pipeline bringing natural gas from the originating source and transporting the finished product (liquefied natural gas or natural gas liquids) after processing. Therefore, the pig trap and anything upstream of the pig trap (i.e. pipeline between originating source and the pig trap) is not considered part of the LNG facility and any tangible personal property transporting liquefied natural gas or natural gas liquids after processing.

Schedule 6(5) - LNG Plant

Schedule 6(5)/LNG Plant/Int.

References:

Act: Section 1 “tangible personal property”, “improvements to real property”

PSTERR: Section 120.4; Section 120.41; Section 120.42; Section 120.43

Bulletin PST 212

Interpretation (Issued: 2023/10)

Effective October 2, 2018, B.C. Reg. 196/2018 provides under PSTERR Schedule 6 section (5) that the LNG plant consists of all of the following tangible personal property and improvements to real property that are:

1. part of a series of systems used or intended to be used for liquefying natural gas, including goods and improvements that are used or intended to be used for:
   • delivering natural gas to the series of systems;
   • receiving or measuring natural gas delivered to the series of systems;
   • removing natural gas liquids from natural gas and separating those liquids;
   • storing natural gas liquids 
2. part of the series of systems referred to in paragraph (a) and used or intended to be used for storing LNG
3. part of a series of systems used or intended to be used for one or more of the following purposes if the series of systems immediately follows the series of systems referred to in paragraph (a):
   • measuring liquefied natural gas or natural gas liquids that are to be loaded for shipment or transmitted for regasification;
   • loading liquefied natural gas or natural gas liquids for shipment;
   • supporting the loading of liquefied natural gas or natural gas liquids for shipment;
   • transmitting liquefied natural gas for regasification;
4. used or intended to be used to generate electrical power if the electrical power is to be used primarily for the series of systems referred to in paragraph (a)
5. necessary for complying with health, safety and environmental standards required by law in relation to the use or intended use of the tangible personal property and improvements to real property that are described in paragraphs (a) to (d).

Schedule 6(6) - Terminal A Extension Project

Schedule 6(6)/Terminal A Extension Project/Int.

References:

Act: Section 1

PSTERR: Part 5.1; Section 120.4; Section 120.41; Section 120.42; Section 120.43

Bulletin PST 212

Interpretation (Issued: 2023/10)

Effective October 2, 2018, B.C. Reg. 196/2018 provides under PSTERR Schedule 6 section (6) that for the purposes of PSTERR Part 5.1 [Specified Major Projects] and Schedule 6, the Terminal A Extension project is the project specified in certificate T15-01 issued under the Environmental Assessment Act.

Schedule 6(7) - Environmental Measures

Schedule 6(7)/Environmental Measures/Int.

References:

Act: Section 1

PSTERR: Section 120.4; Section 120.41; Section 120.42; Section 120.43

Bulletin PST 212

Interpretation (Issued: 2023/10)

Effective October 2, 2018, B.C. Reg. 196/2018 provides under PSTERR Schedule 6 section (7) that for the purposes of PSTERR Part 5.1 [Specified Major Projects] and Schedule 6, actions are environmental measures if a person is required by law to carry out the actions to mitigate or otherwise offset impacts on fish, wildlife, fish or wildlife habitat, or the environment of the activities that the person carries out for the project.

Schedule 6(8) - Software-Qualifying Infrastructure

Schedule 6(8)/Software-Qualifying Infrastructure/Int.

References:

Act: Section 1 “software”

PSTERR: Part 5.1; Section 120.3 “cut-off date”, “primarily”, “project”; Section 120.4; Section 120.41 “qualifying infrastructure”; Section 120.42; Section 120.43

Bulletin PST 212

Interpretation (Issued: 2023/10)

Effective October 2, 2018, B.C. Reg. 196/2018 provides under PSTERR Schedule 6 section (8) that for the purposes of PSTERR Part 5.1 [Specified Major Projects] and Schedule 6, the LNG plant is qualifying infrastructure for the project. Therefore, software is exempt under PSTERR section 120.41 if the software is obtained before the cut-off date and for use primarily to operate, control or monitor the LNG plant or to operate particular machinery or equipment for use primarily to operate, control or monitor the LNG plant.

Schedule 6(9) - Electricity – Qualifying Worksites

Schedule 6(9)/Electricity – Qualifying Worksites/Int.

References:

PSTERR: Section 120.4; Section 120.41; Section 120.42; Section 120.43 “qualifying worksite”

Bulletin PST 212

Interpretation (Issued: 2023/10)

Effective October 2, 2018, B.C. Reg. 196/2018 provides under PSTERR Schedule 6 section (9) that for the exemption provided under PSTERR section 120.43, the electricity must be used at the LNG facility or another site that is used substantially for the project.